Purposive interpretation of glassware entry: unfinished glass shells, rods and tubes treated as unclassified goods, not taxable glasswares.

Glass shells, rods and tubes were held outside entry No. 4 of the 1981 notification taxing goods and wares made of glass because the entry had to be read as a whole and, on a purposive construction, it applied to finished glass goods rather than unfinished material used in bulb manufacture. The Court accepted the earlier view that such unfinished items did not answer the description of taxable glasswares and found no contrary authority. They were therefore liable to be treated as unclassified goods, and the revisions failed.

---

---

Issues: Whether glass shells, rods and tubes manufactured by the dealer fell within entry No. 4 of Notification No. S.T.-2-5784/X-10(1)-80-U.P. Act 15/48/ Order-81 dated September 7, 1981, taxing all goods and wares made of glass, or were taxable as unclassified goods.

Analysis: The notification entry had to be read as a whole, and the expression "all goods and wares made of glass" required a purposive interpretation in light of the qualifying exclusions. The Tribunal had followed an earlier view that unfinished glass shells used as raw material for bulb manufacture did not answer the description of taxable glasswares under the relevant entry. The Court found no contrary authority and agreed with the view that the goods in question were not covered by the entry as finished glass goods and wares.

Conclusion: The glass shells, rods and tubes were not taxable under entry No. 4 and were liable to be treated as unclassified goods. The revisions failed and were dismissed.

---